Which of the following is NOT a method for storing XML documents?
A) Shredding
B) Use a BLOB or CLOB to store the entire XML file
C) Use an XML native database
D) Convert to text
D
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The financial statement assertions that relate to a client's classes of transactions include all of the following except
A. Occurrence. B. Materiality or risk. C. Completeness. D. Cutoff.
Which of the following is true regarding entity-level controls? In terms of the 5 elements in the COSO model, entity-level controls occur only as part of the control environment.
a) Entity-level controls can be classified as either governance controls or management-oversight controls b) Process-level controls can mitigate weaknesses in entity-level controls. c) Entity-level controls are preventive rather than detective. d) In terms of the 5 elements in the COSO model, entity-level controls occur only as part of the control environment.